HIGH COURT OF JUSTICE (CHANCERY DIVISION)

2ND, 3RD AND 8TH MARCH 1967

Income tax, Schedule E – Exemption – Civil Defence Corps training bounty – Not exempt – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10). s. 457(4); Civil Defence Corps Warrant 1949; Civil Defence Corps (Organisation and Bounty) Warrant 1962.

  The Respondent, as a senior officer of Class A of the Civil Defence Corps. received a training bounty from local authority funds. The local authority received a grant from central government funds which reimbursed a proportion of the cost of such bounties.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.